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Course Criteria
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3.00 Credits
This course examines how business transactions are recorded, summarized, and interpreted for business decision-making purposes. Students will apply the accounting cycle, from event and transaction recognition to financial statement preparation, review, and appreciation. This course will provide a broad knowledge of accounting basics and is designed for non-business majors. Only one of the following: ACCT 100 or ACCT 101 may be applied to a degree. ACCT 100 cannot be used as a substitute for ACCT 101. Also available through Online Learning.
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3.00 Credits
This course is the analysis and interpretation of basic accounting structure, systems, and controls applicable to various business entities. Students develop the ability to prepare and analyze the financial statements of sole proprietorships. This course provides an introduction to financial accounting, including generally accepted accounting principles, financial statement preparation, the accounting cycle, specialized journals, accounting for cash, accounts receivable, sales, inventories, and long-lived assets. Both service and retail businesses will be discussed. Only one of the following: ACCT100 or ACCT101 may be applied to a degree. ACCT100 cannot be used as a substitute for ACCT101. Also available through Online Learning.
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3.00 Credits
Analysis and interpretation of business organizations, relating to earnings, reserves, investments, costs, budgeting, and taxes. Also Available via Online Learning.
Prerequisite:
ACCT 101
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3.00 Credits
In this course students will learn both payroll accounting and QuickBooks. In a hands-on environment, students learn the design and function of a computerized accounting information system, with the emphasis on providing information for external users and for management decision making. The course includes the principles of accounting information systems, the relationship of computerized accounting systems to manual systems, transaction processing, and report generating using an accounting software package, and the application of management decision-0making tools using appropriate software. The payroll accounting portion of the course will include personnel and payroll records, Fair Labor Standards Act, phases of the Social Security Act, and Federal Income Tax Withholding laws. Also Available via Online Learning.
Prerequisite:
ACCT 101
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4.00 Credits
New approved description: This course is a corporate accounting course dealing with the principles of financial theory and development of accounting theory. This course is the study of accounting principles and procedures essential to the preparation of financial statements with particular emphasis on the course form. Topics of coverage include financial statements, current assets, inventory, property, plant, and equipment, and intangible assets. This course is the first of a series of two intermediate financial accounting courses. It builds on the foundation laid in the two introductory accounting courses to better equip students with the required techniques in preparing and interpreting financial statements. It also examines the conceptual framework of accounting and financial statement presentation. Also available through Online Learning.
Prerequisite:
ACCT 151
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3.00 Credits
This course gives an understanding of the ways in which management accountants provide relevant information for a variety of decisions to be made in managing any organization. This course emphasizes the uses of accounting information for managerial decision making, planning and control, and cost accumulation and allocation. This course is a study of the uses of accounting information for managerial decision making. Areas of focus include: manufacturing, merchandising, and service cost systems; cost-volume-profit analysis; budgeting; variance analysis, responsibility accounting, and capital investment decision making. Also available through Online Learning.
Prerequisite:
ACCT 101
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3.00 Credits
This course is an introduction to cost accounting as a managerial tool. The examination of the accounting practices to record and control material, labor, and overhead costs. The study includes an in-depth look at job-order, process cost and standard cost system for manufacturing and service firms. Cost accounting provides key data to managers for planning and controlling, as well as data on costing products, services, and customers. Emphasis will be placed upon the application of cost accounting theory in the solution of problems and case studies. Also available through Online Learning.
Prerequisite:
ACCT 151
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3.00 Credits
This course is a study of current federal income tax as it applies to the individual taxpayer. The course focuses on the preparation of federal income tax returns for individuals and small businesses based on current law, regulations, and current trends in practice. Students analyze the current federal regulations and how these laws affect the income tax liability of individuals. Students are required to complete tax returns using a software package. Also available through Online Learning.
Prerequisite:
ACCT 151
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3.00 Credits
This course is theSecondof two courses dealing with corporate accounting and is a continuation of ACCT 201. Its purpose is to gain a sound understanding of generally accepted accounting principles governing the recognition and measurement of liabilities and equity. The topics covered include liabilities, contingencies, stockholders' equity, post-retirement benefits, leases, accounting changes and error correction, statement of cash flows, financial statement analysis, and full disclosure. Students will learn how to apply some of the many accounting and economic concepts they have learned to the analysis of a company's financial position and performance as shown in published information, primarily focusing on financial statements. Also available through Online Learning.
Prerequisite:
ACCT 201
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3.00 Credits
This course introduces students to the concepts, principles, and practical applications of auditing in the business and accounting world. The course is an analysis and appraisal of current auditing principles and procedures involving staff organization, professional ethics and legal responsibility, internal control, audit programs and working papers and original record examination. The course emphasizes the concepts and practical applications that will serve as a foundation for developing auditing skills. Students are required to complete a comprehensive audit case study. Also available through Online Learning.
Prerequisite:
ACCT 201
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